Isingeniso: Isizathu Sokuba Isimiso Sentela SaseNdiya Sibaluleke Ekukhuleni Kwabantwana Beziqalile

I-Indiya iye yaba enye yezindawo eziqala kakhulu, isendaweni yesithathu emhlabeni wonke ngenani lokuqala. Phakathi kuka-2016 no-2024, intela yentela iphinde yaqalwa ingu-100 000 iqashelwe uMnyango we-Provention of Industry and Internal Trade (DPIIT). Nokho, impumelelo yezimali nokwanda kwale misebenzi kuhlangene kakhulu nomthetho wentela wezwe. Isimiso sentela sezwe sinezingadibene nenkemba ephindwe kabili: inikeza izisusa zokukhuthaza intuthuko nentuthuko yokuqala yeqophelo, kodwa inguquko yayo engokwendlela ejwayelekile yokulawula. Abasunguli neCFO, ukuqonda indlela imithetho yentela ethonya ngayo ukugeleza kwemali, umdlalo, umzwelo, nokusebenza kwayo okubalulekile ekuthuthukiseni inqubo yokuthuthukisa intela. Lesi sihloko sihlola izindlela zokulungisa inqubo eqondile ekuhleleni intela eqondileyo, ukuhlelwa kwezindlela zokulungisa nokulungisa i-Ediya.

Ukubukeza Intela YaseNdiya

Isakhiwo sentela saseNdiya sinezigaba ezimbili ezibanzi: intela eqondile nentela engaqondile. Intela eqondile ihlanganisa intela yenkampani, intela yeholo yomuntu siqu (kwezentela kanye nezihlobo) nentela ezincinci zentela (MT). Intela engaqondile imelelwa kakhulu yiMaprofesso neNkonzo yezezimali (GST), eyafaka intela egcwele yangaphambili ehlawuliswayo. Ngaphezu kwalokho, kukhona intela, intengo, intela yentengo, kanye nentela yezivumelwano ezithile ezithizentengo emalini enjengenzuzo nenzuzo.

Eminyakeni yamuva nje, intela yezemisebenzi yezentengiselwano incishisiwe eNdiya. Izinkampani zasekhaya eziguqukele ezindaweni ezingu-6400 zingakhetha intela ephansi ye 25% (ukukhipha intela kanye ne-ces). Izinkampani ezintsha ezikhiqizayo zingakhetha izinga le-15% ngaphansi kwe-Foctober 115B. Nokho, isiqalo esiningi sihlelwa njengezebhizinisi elincane noma eziphakathi futhi singawafaneleki amazinga aphansi kakhulu ngaphandle kokuba zihlangabezane nemibandela ethile ethile. Izinga lentela ephumelelayo yesiqalo esiningi, ngemva kwayo yonke imitapo kanye neces, ngokuvamile imigqa ephakathi kwe 25% ne 30%.

Umbuso we-GST, nobukhulu bawo bezinga (0%, 5%, 12%, 18%, 28%), wenezela olunye ungwengwezi lobunkimbinkimbi. Iziqalo ezisebenza ngezinto noma izinkonzo kumelwe zibhaliswe eGST uma i-aggregate cover idlula ama-lakh (noma 7610 lakh ezifundeni ezikhethekile). Ikhampani ihlanganisa ukubuyisana kwentela kwanyanga noma okwengxenye yesine, kanye nokukhokha intengoza yebhizinisi ngaphezulu kwemikhawulo. Lokhu kungaba yinselele kakhulu emikhankanzweni yokuqala yezokukhomba.

Izisusa Zentela Zeziqalo

Uhulumeni waseNdiya uye wasebenzisa izinyathelo eziningana zokusiza ngentela ngaphansi kwezinhlelo zosizo zaseNdiya Yakuqala nezihlobene nayo.

Iholide lentela ngaphansi kwesiqephu 80-IAC

Isiqalo esifundekayo singabiza intela encishiswe ngekhulu lenzuzo eminyakeni emithathu elandelanayo kusukela esikhathini sokuhlanganisa i-DPIT. Ukuze ifaneleke, ukuqala kumelwe kube yinto eqalwayo nge- DPIT, kuye kwafakwa ngemva ko-April 1, 2016, futhi kube nokushintshwa kwaminyaka yonke okungadluli 76100 creor kunoma iyiphi iminyaka edlule. Ukuncishiswa kwemali kusebenza kuphela ezinzuzo zebhizinisi lentuthuko, intuthuko, noma ukuthunyelwa kwemisebenzi. Lokhu kuthuthukisa ngokuqondile ukugeleza kwemali phakathi neminyaka ebucayi yokuqala, kuvumela ukubuyiselwa kweR&D kanye nokunwetshwa kwemakethengiso.

Ukukhohliswa Kwentela Yezingelosi

Intela ye-angel, ehliswe ngaphansi kweSigaba 56(2) (vibib) soMthetho weMali weTaxima, yayiyisithiyo esikhulu sokufaka imali yasekuqaleni. Yakhokha noma iliphi inhloko - dolobha eyayiphakanyiswe abanikazi bezimali ngenani elidlula inani lezentengo lezabelo. Kodwa ngo-2019 nakamuva kulandelela ukubuyiselwa, uhulumeni okhushuliwe oqashelwe ukuqala kwalelilungiselelo, uma nje ehlangabezana nezimo ezithile njengokuhlanganyela inhloko - dolobha ngengqikithi futhi engafaki i-625 creorre. Le nkululeko ibibalulekile ekuvuselweni kwenaniswe iminikelo yezingelosi. Nokho, ukuqala kokugcinwa kokukhishwa kwenani elidingekayo nge-PITPIT futhi kuqinisekiswe ukuthi umnindisho okhokhelwayo akahlangene nomuntu ezimweni ezithile.

Izinga Lentela Elincishisiwe Lezinhlangano Ezincane

Izinkampani ezikhokhela intela engama-6400 zingakhetha isilinganiso sentela esingu-25% (u-acplarent ne-ces) esikhundleni sesilinganiso esingu-30% sefemu enkulu. Isiqalo esiningi siwela ngaphansi kwalomnyango, sinciphisa ngokuqondile intela esebenzayo. Ngaphezu kwalokho, uhulumeni usanda kunweba inzuzo yentela ezinkampanini ezintsha ezikhiqizayo, nakuba lokhu kubaluleke kakhulu ekusunguleni kwezensimbi kanye nezokukhiqizwa.

Isivumelwano esibhaliwe

Ngaphansi kweChoming Scheme, ukuqala nge-aggreate Discovery kungakhetha uhulumeni we-GST owenziwe lula, ukukhokha intela ngesilinganiso esiyisicaba (1% kubahwebi, 6% kubenzi) ngokuncipha kokuhlela. Nokho, lelicebo alivumeli ukukhokha intela efakiweyo, ngakho kungcono kakhulu emabhizinisini anezindleko eziphansi. Ukuqalisa isigaba esithunyelwa kwamanye amazwe noma labo abanikezela i-SEZ, iminikelo yezero encishisiwe ikhona ngenkokhelo yokukhokhwa okungena.

Ezinye Izici Ezibangelayo

Ezinye izinzuzo zihlanganisa ukuxoshwa kwezimfuneko zokubhaliswa ngaphansi kwezimo ezithile, ukubekwa kuqala kukahulumeni ekuthengeni nge-GEM, nokuthola kalula intela yomphakathi ngezindlela zomphakathi ezikhokhelwa kalula. INgxowa-mali yezimali ye-Groose (FFS) eyanikezwa yiSIDBI ayihlobene ngokuqondile nentela kodwa isekela imvelo ngokwezimali. Lezi zinyathelo ezihlangene zakha indawo engcono kakhulu yentela kunangeshumi leminyaka elidlule.

Izinselele Ezibangelwa Ubunkimbinkimbi Bentela

Naphezu kwezisusa eziphanayo, isimiso sentela saseNdiya silokhu singenye yezindlela eziyinkimbinkimbi kakhulu emhlabeni.

Ukuphana Ngezindleko

Amaqalo kumelwe asebenzise izikhokhelo eziningi (PAN, TAN, GST, PF, ESI, intela ekhokhelwayo), izintsalela zezikhathi ezithile (ngenyanga i-GST ibuya, i-TDS ibuya ka-25, intela ebuyayo yaminyaka yonke), futhi agcine imvume ebanzi. Ukuqala okuvamile kungadinga amashende angu-30-40 ngonyaka. Ukungangeni ekujeziseni, izindleko zesikhathi semuva, kanye nenzalo engadla ingxenye enkulu yomsebenzi. I-hing isikhulu esinikezelwe yentela noma i-odourculder ukuze ithole izindleko zokuhlola intela, ezingasehlela phezulu, ezingase zivinjelwe izindleko zeze.

Ukushintsha Ngokuvamile Nokungaqiniseki

Imithetho yentela eNdiya iyakwazi ukulungiswa kaningi kakhulu, kudala ukudideka ngokuthi iziphi izindlela zohlelo lwemali zaminyaka yonke, izinqumo zenkantolo, neziyingi ezivela e-Central Board of Directive Commission (CBT) noma e-GST Council. Ngokwesibonelo, izinhlelo zokuthola intela yokuqala zibukelwe izikhathi eziningi, zidala ukudideka ngokuthi yiyiphi iminyaka efanelekayo. Ukusungulwa kokuhlola okungenabuso kanye nokuhlola kuye kwandisa ukubonakala kodwa kudinga futhi ukuqala ukuba kuqaphe ukuqapha ngezikhathi ze-milithalela ukukhokha intela. Ukungantengiswa ngenani lesikhathi esizayo noma ukuqhubekeka kwezisusa zezicelo kwenza kube nzima ukuhlelwa kwezimali.

Ukuqamba Amanga Nezingxabano

Ukudlulisa, ukulinganisela intela yezingelosi (nakuba kunezimo zokungahlawuliwe), nokuhlelwa kwenzuzo yeGST kuvame ukubangela izingxabano neziphathimandla zentela. Ukuqala okuncane akuvamile ukuba nemithombo yokuncintisana nentela ngesimiso se-apellate, okuthatha iminyaka. Ingozi yokukhokha intela yokuhlehlela emuva, nakuba ingavamile manje, iyaqhubeka ikhathaza. Isinqumo esisodwa esingathandeki singaphazamisa ukuhwebelana kwentela noma ukushintshwa kwezebhizinisi.

Ukukhokha Intela Yokungathathi - hlangothi Nezembo

Izinhlelo zokuhlela amasheya omqashi ziyithuluzi eliyinhloko lokuthola italente ngaphandle kokukhokhwa ngokushesha. Nokho, ukuphatha intela yama-ESOP eNdiya kuyanzima. Kuze kube ngu-202020, izisebenzi zazikhokhwa ngenani le-perquisite ngesikhathi sokuzivivinya, ngisho noma izabelo zazingakhokhelwanga. Izenzwe zemali zivumelane nemithetho yokukhokha intela (a) iminyaka emihlanu kusukela ekupheleni konyaka wokuhlola noma (b) usuku lokuthengisa, kodwa lokhu kusaveza intela ngaphandle kwemali ehambisana nokukhokhwaba. Ngaphezu kwalokho, iziqanda kumelwe zivumelane nemithetho yemali kanye nezimfuneko ze-ESP, zenezele izindleko.

Ithonya Ekwandeni Kwamandla

Iziqalo eNdiya zivumelanisa ibhizinisi nezinqubo zazo zezimali ukuze zikwazi ukukhokha intela, ngokuvamile zenze izinqumo ezingeke zifaneleke kahle esimisweni esilula.

Ukukhetha Inhlangano Engokomthetho Nemithetho Yentela

Isinqumo phakathi kwenkampani elinganiselwe, inkampani ebophayo ebolekisanayo (LLP), inkampani esebenzelanayo, noma i-propritation eyodwa ithonywa kakhulu yimiphumela yentela. Izinkampani ezilinganiselwe zibhekene nentela ephindwe kabili (intela yokuhlukanisa kanye nentela yokuhlukanisa, nakuba i-DDT yaqedwa ngo-2020 futhi manje inzuzo ikhokhwa ezandleni zababambi-mfantu). I-LLP ikhokhwa intela ebhacelwe i-30% ngenzuzo, kodwa ayivumeli iholidi lokuqalisa iholide lentela. Izinhlangano eziningi zabekisho ukuthi zikhetha izakhiwo ezilinganiselwe ngenxa yokucacisa okungcono kwemiba. Ezinye izingeniso ziqala njengezindleko zokukhokhwazwa okuphansi futhi ziqala ngokufuna izinhlangano lapho zifuna inzuzo. Intela futhi azivumeli ukuba inzuzo yenkampatho ephambili noma zihlele inkampanini ehlela inkampanini.

Isikhathi Sokukhokha Imali Nokuqashelwa Kwemali

Ukuze kutholakale inzuzo yeholide lentela leminyaka emithathu, ukuqala kungasheshisa noma kubekezele amathuba okuthola inzuzo. Ngokwesibonelo, ukuqala okulindele inzuzo enkulu ngonyaka wesithathu kungashintsha izindleko zingene kulowonyaka ukuze kuhlale isilinganiso se-creore ye-R&D. Ngokufanayo, izindleko ezinkulu ze-R&D noma imishini zinganikwa isikhathi sokuvumelana namathuba okukhokha intela. Ukutholakala kwenkokhelo efakiweyo ngaphansi kwe-GST kungashintsha isilinganiso sokuthenga izinto ngaphambi noma ngemva kokushintsha kwesilinganiso.

Ukusebenzisa Imali Ngokuzikhandla

Ukukhonzwa kwentela kuyisici esiyinhloko senkuthalo edingekile. Abaxhasi bezimali (ikakhulukazi izimali zezentengiselwano zakwamanye amazwe) baqhuba ukubukeza ngokucophelela umlando wentela yokuqala, kuhlanganise neGST seapples, ukudlulisa imibhalo eyimfihlo, nokungangeni kweholide lentela. Isiqalo esingawalondolozi amarekhodi afanelekile noma esisho izisusa ezingalungile singabhekana nokulahlekelwa noma ngisho nokukhishwa kwentela. Ukungakhokhi kwengelosi intela kudinga ukuqala ukuhlelwa kwe-Form 2 futhi ithole ukuqashelwa ngaphambi kokuba kuthathwe izabelo. Izinhlelo zemali zokuhlela ukugcinwa kweminyango yokukhokha intela. Ezinye izikhangiso ezibalwayo zingaqinisekisa ukuthi zihlangabezana nomnyango we-crriorecure ye-interbo yezingelosi.

Izinqumo Zendawo Nentela Ekhokhwa Uhulumeni

Nakuba i-GST iyintela ehlangene, intela kahulumeni elinganayo njengentela ewuchwepheshe, umsebenzi wesitembu, nogesi kuyahlukahluka. Ezinye izifundazwe zinikeza izisusa ezengeziwe njengezwe elifuyiwe, ama-staff, ne-SGST frends. Ngokwesibonelo, isho imfuneko enjenge-Karnataka, i-Tengana, neMaharashtra inemithetho yokuqalisa esebenzayo. Ukuqala ngemithetho ephezulu yezinyawo noma imisebenzi ye-logister kudinga futhi ukucabangela i-gaddi phakathi kwe-pakati ne-GST, ikakhulukazi ukuthengisa i-egstate ye-state. Imfuneko yemimende ye-omfory e-omssssss ngenhla yempahla engaphezulu GAntarcerces inezela ukuvuma okungase kuthonye ithonya izinqumo zokugcina indawo.

Ukugxila Emaqenjini Nokukhuthaza Intela

Ezinye izingxenye zijabulela ukwelashwa ngentela okuthandwayo: ama-software athunyelwa kwamanye amazwe azuza kuma-STPI kanye nama-odar akhululekile emisebenzi ngaphansi kwe-EPCG; isiqalo se-biotechnology singathola isisindo semali encishisiwe e-R&D ngaphansi kwe-Fracty 35; isiqalo esivuselelwe samandla sinezinzuzo ezisheshisiwe zokwehla kwenani lentela. Iziqaliso ngokuvamile zizungeza umkhiqizo noma iminikelo yenkonzo ukuze zihambisane nezisusa ezinamandla zentela. Ngokwesibonelo, ifemu evamile ye-ITC ingazibuyisela ngokwayo njengesiqalo se-alchicrip-ecesss zokwe-R&D nenkongo zikahulumeni eziphezulu.

Ukusetshenziswa Kwamakhokhi Entela Nobuchwepheshe

Uma kuqalwa ngobunkimbinkimbi, ukuqala okuphumelelayo kutshala imali ezinkonzweni zentela noma ukusebenzisa iziteshi ezisebenza ngemishini. Amathuluzi anjenge-Claretax, Zoho, neTaxBuddy asiza izilinganiso ze-GST, i-TDS ibuya, futhi akhiphe imibiko yokuhlola. Isiqalo esiningi sisebenza nababhali abakhokhelwayo ngokukhethekile ekudluliseni imibhalo yezentengiselwano uma benezikhungo ezihlobene namazwe aphesheya. Izindleko zalezinkonzo zingasuka ku-650 000 kuya kuma-lakh ambalwa ngonyaka kodwa zivunyelwe ngesijeziso sezezezegwegwenywe futhi zigwenywe izikhundla ezifanele intela. Ezinye iziqali zikhokhelo ngisho nabaphathi bentela yasekhaya lapho benyusa izimali.

Izinguquko Zamuva Nombono Wesikhathi Esizayo

Uhulumeni waseNdiya uye waphawula isibopho sokwenza uhulumeni wentela ube lula ukuze uqale, kodwa intuthuko iye yashintshashintsha. UMthetho weMali 2023 wandisa isikhathi sokuqalwa kwentela esifanelekile kuze kube ngoMatshi 31, 2024 (kamuva owengeziwe). Uhulumeni futhi uye wamisa ingqamuzana lokuqala eMnyango weTaxiwe ukuze ulungise izikhalo. Nokho, umthwalo wokukhokhwa kwe-ESOP, ukuntula kwemithetho yentela yokuqala efakiweyo, kanye nesilinganiso sentela engcono kakhulu sezinhlangano ezisamukela intela kusekhona.

Izinguquko ezisikiselwe njengemithetho yentela eqondile engaphezulu, isilinganiso seGST, nesahluko sokuqala esinikezelwe kuMthetho weTaxi seMali ziyonciphisa kakhulu ukuxabana. Uhulumeni futhi uthuthukisa iMakethe yeTaxinithi neNkonzo ye-Edition Network (GSTN) yemininingwane engcono ne-flactives. Ku-interim, ukuqala kumelwe kuhlale kunezinguquko ngemithombo engokomthetho enjenge- ukuqala i-Indiya ye-stal [[ kanye ne-[FLT:] STRACP[FLT]. Izinhlangano zezezezezemisebenzi njenge-NASCOM kanye ne-TCM.

Isiphetho

Isimiso sentela saseNdiya sinethonya elinamandla emasumweni okuqala ukukhokha. Kwesinye isandla, izisusa ezihloswe kahle njengeholide lentela, ukudedelwa kwentela yezingelosi, kanye namazinga aphansi enkampani yenza indlela yokuphuma kwezindiza ukuze kusungulwe. Ngakolunye uhlangothi, ukuyinkimbinkimbi kokuthobela, ukuguquguquka kwemithetho, namandla engeziwe okulawula aqala ukunikela izimali ezingeni elibalulekile ekuqondiseni intela. Izinhlelo eziphumelelayo zokusingatha ukuhlelwa kwentela zingaba yindlela ephambili kodwa njengengxenye eyisisekelo yendlela yazo yezimali, ngokuvamile ngaphambi kwesilinganiso esingokomthetho. Ngokukhetha inqubo engokomthetho, ukulinganisela ngokucophelela, izinzuzo ezinomkhakhakha weze, nokusebenzisa ezobuchwepheshe zokukhokha intela, abasekeli ukukhokhisa intela kungaguqula izinselele ezingeni elincithakayo. Njengoba abagqugquzeli zentela befuna ukuba kube yindawo ephambili yokuqalisa, intela iqhubeke nokuchuma.